Syllabus aims and assessment objectives

8 Cambridge O Level Principles of Accounts 7110. Syllabus for examination in 2017, 2018 and 2019.

5. Syllabus aims and assessment objectives

5.1 Syllabus aims The aims of the Cambridge O Level Principles of Accounts syllabus are to enable candidates to: • develop an understanding of the role of accounting in providing an information system for monitoring progress and decision making • develop an understanding of accounting concepts, principles, procedures and terminology • develop skills in preparing and interpreting accounting information • develop knowledge and understanding of the aims and activities of business and non-trading organisations, their accounting implications and the accounting techniques and procedures appropriate to them • develop skills of numeracy, literacy, communication and enquiry • encourage attitudes of accuracy, orderliness, logical thought and an appreciation of professional ethics. 5.2 Assessment objectives AO1 Knowledge with understanding Candidates should be able to: 1. demonstrate knowledge and understanding of facts, terms, concepts, conventions, principles and techniques appropriate to the syllabus 2. demonstrate understanding of knowledge through numeracy, literacy, presentation and comprehension 3. apply knowledge and information to various accounting situations and problems. The syllabus content deines the factual material that candidates may be required to recall and understand. Questions testing this will often begin with words such as: state, deine, identify, list, outline, write up, record, calculate, compute, explain. AO2 Analysis Candidates should be able to: 4. select, analyse and order information in written, numerical and diagrammatic form 5. present appropriate information in an accepted accounting form. Questions testing these skills will often begin with words such as: select, prepare, draw up. AO3 Evaluation Candidates should be able to: 6. interpret and evaluate accounting information and to draw reasoned conclusions. Questions testing this skill will often require written answers and may begin with words such as: explain, suggest, advise, comment on, discuss, compare. 9 Cambridge O Level Principles of Accounts 7110. Syllabus for examination in 2017, 2018 and 2019. 5.3 Relationship between assessment objectives and components Component aO1 Knowledge with understanding aO2 analysis aO3 Evaluation 1 60 40 2 25 55 20 The skills are weighted to give an indication of their relative importance. They are not intended to provide a precise statement of the number of marks allocated to particular skills. 10 Cambridge O Level Principles of Accounts 7110. Syllabus for examination in 2017, 2018 and 2019.

6. Syllabus content